SHAPERO v. COMMISSIONER OF INTERNAL REVENUE

No. 10516.

165 F.2d 811 (1948)

SHAPERO v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

As Corrected March 15, 1948.


Attorney(s) appearing for the Case

Thomas G. Long, of Detroit, Mich. (Thomas G. Long, of Detroit, Mich., on the brief), for petitioner.

L. W. Post, of Washington, D. C. (Theron Lamar Caudle, Helen R. Carloss, Lee A. Jackson and L. W. Post, all of Washington, D. C., on the brief), for respondent.

Before HICKS, ALLEN and MARTIN, Circuit Judges.


MARTIN, Circuit Judge.

Nate S. Shapero, a successful druggist of Detroit, Michigan, has petitioned for a review of the decision of the tax court holding that three separate trusts which he set up for his wife, his son, and his daughter fall within the ambit of Helvering v. Clifford, 309 U.S. 331, 60 S.Ct. 554, 84 L.Ed. 788 — an old acquaintance not to be forgot but ever brought to mind, at each periodic court session of a United...

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